Vita Jagrič (Author), Sebastjan Strašek (Author), Timotej Jagrič (Author), Tanja Markovič-Hribernik (Author)

Abstract

In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.

Keywords

davki;osebni dohodek;davek od dohodka;obdavčenje;reforme;davčna politika;davčni sistemi;uravnotežen razvoj;trajnostni razvoj;konkurenčnost;prednost;Slovenija;fiskalna politika;finance;ekonomske analize;kritika;rezultati;Davčni postopek;Članki;Davčna reforma;Kritično mišljenje;Davčni sistem;Davčna konkurenca;Konkurenčna prednost;Konkurenčna sposobnost;Davčna politika;Analiza stanja;Davčne obveznosti;Osebni dohodki;Davek od dohodka;Simulacijski modeli;Scenarij razvoja;

Data

Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UM EPF - Faculty of Economics and Business
UDC: 005.335(045):336.225.621.11(497.4)
COBISS: 10074908 Link will open in a new window
ISSN: 1844-7007
Views: 703
Downloads: 72
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Other data

Secondary language: English
Secondary title: Personal income tax reforms as a competitive advantage
Secondary abstract: In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.
Secondary keywords: taxes;personal income;income tax;taxation;reforms;tax policy;tax systems;balanced development;sustainable development;competitiveness;advantage;Slovenia;fiscal policy;finance;economic analysis;criticism;results;
URN: URN:SI:UM:
Type (COBISS): Scientific work
Pages: str. 198-218
Issue: nr. 1 = issue 1
Chronology: 2009
ID: 10847381